These are what we call the 'YMMV items.' Things that some people find in this work. We call them 'your mileage might vary' because not everyone sees these things in the same way. This starts discussions in the trope lists, a thing we don't want. Please use the discussion page if you'd like to discuss any of these items.
YMMV: Penguin Revolution
Ho Yay: The levels certainly get amped up in the last few volumes when Ryo and Ayaori end up having to play love interests in not one, but two different productions. Even an Author's Note from the mangaka points out that the two of them end up kissing more often than any other pair of characters in the series! Of course it's only for the sake of acting, but really now...
It also adds some serious potential OT3 fodder, considering that both Ryo and Ayaori have developed feelings for Yukari by the end, and Yukari herself at the very least cares a lot for the two boys.